Self-Employed in Spain: E-Invoicing VeriFactu, VAT, Income Tax & Social Security 2025
Complete guide for self-employed workers (autónomos) in Spain. VeriFactu e-invoicing July 2025, 21% VAT, IRPF 15%/7%, income-based contributions min ~EUR 230/month, Modelo 303/130.
Self-Employed in Spain: E-Invoicing VeriFactu, VAT, Income Tax & Social Security 2025
If you're self-employed (autónomo) in Spain or considering registering, you need to understand the updated tax obligations: VeriFactu e-invoicing, VAT (IVA), income tax withholdings (IRPF), and the new income-based contribution system.
E-Invoicing: VeriFactu (July 2025)
From July 2025, all autónomos and businesses must use invoicing systems compliant with VeriFactu — the AEAT's anti-fraud system. This means:
- Certified invoicing software that records each invoice immutably
- Automatic or on-demand submission of records to the Tax Agency
- Gradual elimination of paper invoices or Excel-based systems
VAT (IVA): 21% Standard Rate
| Rate | Percentage | Application |
|---|---|---|
| Standard | 21% | Most services and products |
| Reduced | 10% | Hospitality, transport, housing |
| Super-reduced | 4% | Basic food, books, medicine |
Quarterly VAT returns filed via Modelo 303.
Income Tax (IRPF): Invoice Withholdings
| Situation | Withholding |
|---|---|
| Standard autónomo | 15% |
| New autónomos (first 3 years) | 7% |
Withholdings apply to invoices issued to businesses and professionals. Quarterly payment via Modelo 130 (direct estimation).
Self-Employed Contributions 2025
The income-based contribution system is being phased in progressively:
| Net Income Bracket | Monthly Contribution (approx.) |
|---|---|
| Up to EUR 670/month | ~EUR 230 |
| EUR 670 - 900 | ~EUR 260 |
| EUR 900 - 1,166 | ~EUR 275 |
| EUR 1,166 - 1,300 | ~EUR 291 |
| Over EUR 1,300 | Progressive scale |
Quarterly and Annual Obligations
| Form | Frequency | Purpose |
|---|---|---|
| 303 | Quarterly | VAT return |
| 130 | Quarterly | IRPF advance payment |
| 390 | Annual | VAT annual summary |
| 100 | Annual | Income tax return |
Sharing Invoices and Tax Documents Securely
Invoices contain sensitive tax data: NIF/CIF, address, bank details, amounts. Sending them through unprotected iMessage or email creates real risk, especially under the new traceability requirements.
With LOCK.PUB, you can share invoices through password-protected links with expiration dates, aligning with data protection principles.
Practical Tips
- Update your invoicing software: must comply with VeriFactu by July 2025
- Separate personal and business accounts: simplifies accounting and audits
- Keep invoices for 4 years: tax statute of limitations
- Plan quarterly payments: avoid surprises with the Tax Agency
Self-employed tax management is increasingly digital. Use tools like LOCK.PUB to share tax documents securely and in compliance with regulations.
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